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General Assembly Raised Bill No. 470
February Session, 2020
LCO No. 3010
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING TH E RECOMMENDATIONS OF THE OFFICE
OF POLICY AND MANAGE MENT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (b) of section 12-81g of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective July 1, 2
2020): 3
(b) (1) Effective for the assessment year commencing October 1, [2013] 4
2020, and each assessment year thereafter, any municipality may, upon 5
approval by its legislative body or, in any town in which the legislative 6
body is a town meeting, by the board of selectmen, provide that, in lieu 7
of the additional exemption prescribed under subsection (a) of this 8
section, any person entitled to an exemption from property tax in 9
accordance with subdivision (20) of section 12-81, reflecting any increase 10
made pursuant to the provisions of section 12-62g, as amended by this 11
act, who has a disability rating of one hundred per cent, as determined 12
by the United States Department of Veterans Affairs, shall be entitled to 13
an additional exemption from such tax in an amount equal to three times 14
the amount of the exemption provided for such person pursuant to 15 Raised Bill No. 470
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subdivision (20) of section 12-81, provided such person's total adjusted 16
gross income as determined for purposes of the federal income tax, [plus 17
any other income not included in such adjusted income,] excluding 18
veterans' disability payments, individually if unmarried, or jointly with 19
spouse if married, during the calendar year ending immediately 20
preceding the filing of a claim for any such exemption, is not more than 21
twenty-four thousand dollars if such person is married or not more than 22
twenty-one thousand dollars if such person is not married. 23
(2) The provisions of this subsection shall not limit the applicability 24
of the provisions of subsection (a) of this section for persons not eligible 25
for the property tax exemption provided by this subsection. 26
Sec. 2. Section 12-81cc of the general statutes is repealed and the 27
following is substituted in lieu thereof (Effective October 1, 2020, and 28
applicable to assessment years commencing on or after October 1, 2020): 29
Any person who has established his or her entitlement to a property 30
tax exemption under [subdivisions] subdivision (19), (20), (22), (23), (24), 31
(25), (26), (28) or (53) of section 12-81 or section 12-81g, as amended by 32
this act, for a particular assessment year shall be issued a certificate as 33
to such entitlement by the tax assessor of the relevant municipality. Such 34
person shall be entitled to such exemption in any municipality in this 35
state for such assessment year provided a copy of such certificate is 36
provided to the tax assessor of any municipality in which such 37
exemption is claimed and further provided such person would 38
otherwise have been eligible for such exemption in such municipality if 39
he or she had filed for such exemption as provided under the general 40
statutes. 41
Sec. 3. Subdivision (2) of subsection (a) of section 12-170e of the 42
general statutes is repealed and the following is substituted in lieu 43
thereof (Effective July 1, 2020): 44
(2) The amounts of income at each level of qualifying income, as 45
provided in the table in subdivision (1) of this subsection, shall be 46
adjusted annually in a uniform manner to reflect the annual inflation 47 Raised Bill No. 470
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adjustment in Social Security income. Each such adjustment of 48
qualifying income shall be determined to the nearest one hundred 49
dollars and shall be applicable in determining the amount of grant 50
allowed under this subsection with respect to charges for rents, 51
electricity, gas, water and fuel actually paid during the preceding 52
calendar year. Each such adjustment of qualifying income shall be 53
prepared by the [Commissioner of Housing] Secretary of the Office of 54
Policy and Management in relation to the annual inflation adjustment 55
in Social Security, if any, becoming effective at any time during the 56
twelve-month period immediately preceding the first day of October 57
each year and shall be distributed to the assessors in each municipality 58
not later than the thirty-first day of December next following. 59
Sec. 4. Subsections (c) and (d) of section 7-325 of the general statutes 60
are repealed and the following is substituted in lieu thereof (Effective July 61
1, 2020): 62
(c) The clerk of each district created pursuant to this chapter or any 63
provisions of the general statutes or any special act, shall report to the 64
town clerk of each town in which such district is located: (1) If created 65
by approval of a petition pursuant to subsection (a) of this section on or 66
after July 1, 1987, within seven days of such approval; and (2) on or 67
before July 31, 1993, and [annually thereafter for each such district, 68
irrespective of the date of creation] any time the charter or special act of 69
such district is amended. The first report filed after the creation of a 70
district shall include a list of the officers of such district, a copy of the 71
charter or special act of such district and such other information on the 72
organization and the financial status of such district as the Secretary of 73
the Office of Policy and Management may recommend. A copy of the 74
charter or special act of such district shall be included in any subsequent 75
report if such charter or special act was amended after the date of the 76
previous filing. No district, irrespective of the date of creation, created 77
by approval of a petition pursuant to subsection (a) of this section shall 78
exist as a body corporate and politic until the clerk of such district has 79
filed at least one report required by this subsection. If a district is located 80
in more than one town, the report shall be filed by the district clerk with 81 Raised Bill No. 470
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the town clerk of each town in which the district is located. 82
(d) [Any fine imposed on and after July 1, 1992, on a clerk for failure 83
to file a report required pursuant to subsection (c) of this section shall 84
be waived.] Not later than July 1, 2021, and annually thereafter, the tax 85
collector of each district shall submit a statement to the Secretary of the 86
Office of Policy and Management on a form prescribed by the secretary. 87
Such statement shall include complete information concerning the mill 88
rate and tax levy in the district for the preceding year. Any tax collector 89
who neglects to submit a true and correct statement shall forfeit one 90
hundred dollars to the state. 91
Sec. 5. Subsection (a) of section 19a-308 of the general statutes is 92
repealed and the following is substituted in lieu thereof (Effective July 1, 93
2020): 94
(a) In any town in which there is a burial ground or cemetery 95
containing more than six places of interment [and not under the control 96
or management of any currently functioning cemetery association,] that 97
has been neglected and allowed to grow up to weeds, briars and bushes, 98
or about which the fences have become broken, decayed or dilapidated, 99
the selectmen of such town may cause such burial ground or cemetery 100
to be cleared of weeds, briars and bushes, may mow the ground's lawn 101
areas and may cause its fences or walls to be repaired and kept in 102
orderly and decent condition and its memorial stones to be straightened, 103
repaired and restored. 104
Sec. 6. Section 12-62 of the general statutes is repealed and the 105
following is substituted in lieu thereof (Effective July 1, 2020, and 106
applicable to assessment years commencing on or after October 1, 2021): 107
(a) As used in this chapter: 108
(1) "Assessor" means the person responsible for establishing property 109
assessments for purposes of a town's grand list and includes a board of 110
assessors; 111 Raised Bill No. 470
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(2) "Field review" means the process by which an assessor, a member 112
of an assessor's staff or person designated by an assessor examines each 113
parcel of real property in its neighborhood setting, compares observable 114
attributes to those listed on such parcel's corresponding property 115
record, makes any necessary corrections based on such observation and 116
verifies that such parcel's attributes are accounted for in the valuation 117
being developed for a revaluation; 118
(3) "Full inspection" or "fully inspect" means to measure or verify the 119
exterior dimensions of a building or structure and to enter and examine 120
the interior of such building or structure in order to observe and record 121
or verify the characteristics and conditions thereof, provided permission 122
to enter such interior is granted by the property owner or an adult 123
occupant; 124
(4) "Planning region" has the same meaning as provided in section 4-125
124i; 126
[(4)] (5) "Real property" means all the property described in section 127
12-64; 128
[(5)] (6) "Revaluation" or "revalue" means to establish the present true 129
and actual value of all real property in a town as of a specific assessment 130
date; 131
(7) "Revaluation zone" means one of five geographic areas in the state 132
established by the secretary utilizing the boundaries of the nine 133
planning regions; 134
[(6)] (8) "Secretary" means the Secretary of the Office of Policy and 135
Management, or said secretary's designee; and 136
[(7)] (9) "Town" means any town, consolidated town and city or 137
consolidated town and borough. 138
(b) (1) (A) Commencing October 1, 2006, and until September 30, 139
2021, each town shall implement a revaluation not later than the first 140
day of October that follows, by five years, the October first assessment 141 Raised Bill No. 470
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date on which the town's previous revaluation became effective, 142
provided, a town that opted to defer a revaluation, pursuant to section 143
12-62l, shall implement a revaluation not later than the first day of 144
October that follows, by five years, the October first assessment date on 145
which the town's deferred revaluation became effective. 146
(B) Commencing October 1, 2021, (i) each town shall implement a 147
revaluation not later than the first day of October that follows, by five 148
years, an October first assessment date set in accordance with a 149
revaluation date schedule prescribed by the secretary for each 150
revaluation zone, (ii) any town's required revaluation subsequent to any 151
delayed revaluation implemented pursuant to subparagraph (A) of this 152
subdivision shall be implemented in accordance with this section, and 153
(iii) any such revaluation subsequent to any delayed revaluation shall 154
recommence on the date set in such revaluation date schedule 155
prescribed for the revaluation zone in which such town is located, which 156
revaluation date schedule applied to such town prior to such delay. 157
(C) The town shall use assessments derived from each such 158
revaluation for the purpose of levying property taxes for the assessment 159
year in which such revaluation is effective and for each assessment year 160
that follows until the ensuing revaluation becomes effective. 161
(2) When conducting a revaluation, an assessor shall use generally 162
accepted mass appraisal methods which may include, but need not be 163
limited to, the market sales comparison approach to value, the cost 164
approach to value and the income approach to value. Prior to the 165
completion of each revaluation, the assessor shall conduct a field 166
review. Except in a town that has a single assessor, the members of the 167
board of assessors shall approve, by majority vote, all valuations 168
established for a revaluation. 169
(3) An assessor, member of an assessor's staff or person designated 170
by an assessor may, at any time, fully inspect any parcel of improved 171
real property in order to ascertain or verify the accuracy of data listed 172
on the assessor's property record for such parcel. Except as provided in 173 Raised Bill No. 470
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subdivision (4) of this subsection, the assessor shall fully inspect each 174
such parcel once in every ten assessment years, provided, if the full 175
inspection of any such parcel occurred in an assessment year preceding 176
that commencing October 1, 1996, the assessor shall fully inspect such 177
parcel not later than the first day of October of 2009, and shall thereafter 178
fully inspect such parcel in accordance with this section. Nothing in this 179
subsection shall require the assessor to fully inspect all of a town's 180
improved real property parcels in the same assessment year and in no 181
case shall an assessor be required to fully inspect any such parcel more 182
than once during every ten assessment years. 183
(4) An assessor may, at any time during the period in which a full 184
inspection of each improved parcel of real property is required, send a 185
questionnaire to the owner of such parcel to (A) obtain information 186
concerning the property's acquisition, and (B) obtain verification of the 187
accuracy of data listed on the assessor's property record for such parcel. 188
An assessor shall develop and institute a quality assurance program 189
with respect to responses received to such questionnaires. If satisfied 190
with the results of said program concerning such questionnaires, the 191
assessor may fully inspect only those parcels of improved real property 192
for which satisfactory verification of data listed on the assessor's 193
property record has not been obtained and is otherwise unavailable. The 194
full inspection requirement in subdivision (3) of this subsection shall not 195
apply to any parcel of improved real property for which the assessor 196
obtains satisfactory verification of data listed on the assessor's property 197
record. 198
(c) The following shall be available for public inspection in the 199
assessor's office, in the manner provided for access to public records in 200
subsection (a) of section 1-210, not later than the date written notices of 201
real property valuations are mailed in accordance with subsection (f) of 202
this section: (1) Any criteria, guidelines, price schedules or statement of 203
procedures used in such revaluation by the assessor or by any 204
revaluation company that the assessor designates to perform mass 205
appraisal or field review functions, all of which shall continue to be 206
available for public inspection until the town's next revaluation becomes 207 Raised Bill No. 470
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effective; and (2) a compilation of all real property sales in each 208
neighborhood for the twelve months preceding the date on which each 209
revaluation is effective, the selling prices of which are representative of 210
the fair market values of the properties sold, which compilation shall 211
continue to be available for public inspection for a period of not less than 212
twelve months immediately following a revaluation's effective date. If 213
the assessor changes any property valuation as determined by the 214
revaluation company, the assessor shall document, in writing, the 215
reason for such change and shall append such written explanation to the 216
property card for the real estate parcel whose revaluation was changed. 217
Nothing in this subsection shall be construed to permit the assessor to 218
post a plan or drawing of a dwelling unit of a residential property's 219
interior on the Internet or to otherwise publish such plan or drawing. 220
(d) (1) The chief executive officer of a town shall notify the Secretary 221
of the Office of Policy and Management that the town is effecting a 222
revaluation by sending a written notice to the secretary not later than 223
thirty days after the date on which such town's assessor signs a grand 224
list that reflects assessments of real property derived from a revaluation. 225
Any town that fails to effect a revaluation for the assessment date 226
required by this section shall be subject to a penalty effective for the 227
fiscal year commencing on the first day of July following such 228
assessment date, and continuing for each successive fiscal year in which 229
the town fails to levy taxes on the basis of such revaluation, provided 230
the secretary shall not impose such penalty with respect to any 231
assessment year in which the provisions of subsection (b) of section 12-232
117 are applicable. Such penalty shall be the forfeit of the amount 233
otherwise allocable to such town pursuant to section 7-536, as amended 234
by this act, and the loss of fifty per cent of the amount of the grant that 235
is payable to such town pursuant to sections 3-55i, 3-55j and 3-55k. Upon 236
imposing said penalty, the secretary shall notify the chief executive 237
officer of the amount of the town's forfeiture for said fiscal year and that 238
the secretary's certification to the State Comptroller for the payments of 239
such grant in said year shall reflect the required reduction. 240
(2) The secretary may waive such penalty if, in the secretary's 241 Raised Bill No. 470
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opinion, there appears to be reasonable cause for the town not having 242
implemented a revaluation for the required assessment date, provided 243
the chief executive officer of the town submits a written request for such 244
waiver. Reasonable cause shall include: (A) An extraordinary 245
circumstance or an act of God, (B) the failure on the part of any 246
revaluation company to complete its contractual duties in a time and 247
manner allowing for the implementation of such revaluation, and 248
provided the town imposed the sanctions for such failure provided in a 249
contract executed with said company, (C) the assessor's death or 250
incapacitation during the conduct of a revaluation, which results in a 251
delay of its implementation, or (D) an order by the superior court for the 252
judicial district in which the town is located postponing such 253
revaluation, or the potential for such an order with respect to a 254
proceeding brought before said court. The chief executive officer shall 255
submit such written request to the secretary not earlier than thirty 256
business days after the date on which the assessor signs a grand list that 257
does not reflect real property assessments based on values established 258
for such required revaluation, and not later than thirty days preceding 259
the July first commencement date of the fiscal year in which said penalty 260
is applicable. Such request shall include the reason for the failure of the 261
town to comply with the provisions of subsection (b) of this section. The 262
chief executive officer of such town shall promptly provide any 263
additional information regarding such failure that the secretary may 264
require. Not later than sixty days after receiving such request and any 265
such additional information, the secretary shall notify the chief 266
executive officer of the secretary's decision to grant or deny the waiver 267
requested, provided the secretary may delay a decision regarding a 268
waiver related to a potential court order until not later than sixty days 269
after the date such court renders the decision. The secretary shall not 270
grant a penalty waiver under the provisions of this subsection with 271
respect to consecutive years unless the General Assembly approves such 272
action. 273
(e) When conducting a revaluation, an assessor may designate a 274
revaluation company certified in accordance with section 12-2b to 275 Raised Bill No. 470
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perform [property] parcel data collection, analysis of such data and any 276
mass appraisal valuation or field review functions, pursuant to a 277
method or methods the assessor approves, and may require such 278
company to prepare and mail the valuation notices required by 279
subsection (f) of this section, provided nothing in this subsection shall 280
relieve any assessor of any other requirement relating to such 281
revaluation imposed by any provisions of the general statutes, any 282
public or special act, the provisions of any municipal charter that are not 283
inconsistent with the requirements of this section, or any regulations 284
adopted pursuant to subsection (g) of this section. 285
(f) Not earlier than the assessment date that is the effective date of a 286
revaluation and not later than the tenth calendar day immediately 287
following the date on which the grand list for said assessment date is 288
signed, the assessor shall mail a written notice to the last-known address 289
of the owner of each parcel of real property that was revalued. Such 290
notice shall include the valuation of such parcel as of said assessment 291
date and the valuation of such parcel in the last-preceding assessment 292
year, and shall provide information describing the property owner's 293
rights to appeal the valuation established for said assessment date, 294
including the manner in which an appeal may be filed with the board of 295
assessment appeals. 296
(g) The secretary shall adopt regulations, in accordance with the 297
provisions of chapter 54, which an assessor shall use when conducting 298
a revaluation. Such regulations shall include (1) provisions governing 299
the management of the revaluation process, including, but not limited 300
to, the method of compiling and maintaining property records, 301
documenting the assessment year during which a full inspection of each 302
parcel of improved real property occurs, and the method of determining 303
real property sales data in support of the mass appraisal process, and 304
(2) provisions establishing criteria for measuring the level and 305
uniformity of assessments generated from a revaluation, provided such 306
criteria shall be applicable to different classes of real property with 307
respect to which a sufficient number of property sales exist. Certification 308
of compliance with not less than one of said regulatory provisions shall 309 Raised Bill No. 470
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be required for each revaluation and the assessor shall, not later than the 310
date on which the grand list reflecting assessments of real property 311
derived from a revaluation is signed, certify to the secretary and the 312
chief executive officer, in writing, that the revaluation was conducted in 313
accordance with said regulatory requirement. Any town effecting a 314
revaluation with respect to which an assessor is unable to certify such 315
compliance shall be subject to the penalty provided in subsection (d) of 316
this section. In the event the assessor designates a revaluation company 317
to perform mass appraisal valuation or field review functions with 318
respect to a revaluation, the assessor and the employee of said company 319
responsible for such function or functions shall jointly sign such 320
certification. The assessor shall retain a copy of such certification and 321
any data in support thereof in the assessor's office. The provisions of 322
subsection (c) of this section concerning the public inspection of criteria, 323
guidelines, price schedules or statement of procedures used in a 324
revaluation shall be applicable to such certification and supporting data. 325
(h) This section shall require the revaluation of real property (1) 326
designated within the 1983 Settlement boundary and taken into trust by 327
the federal government for the Mashantucket Pequot Tribal Nation 328
before June 8, 1999, or (2) taken into trust by the federal government for 329
the Mohegan Tribe of Indians of Connecticut. 330
(i) Each assessor shall file with the secretary parcel data from each 331
revaluation implemented pursuant to this section upon forms 332
prescribed and furnished by the secretary, which forms shall be so 333
prescribed and furnished not later than thirty days prior to the date set 334
by the secretary for such filing. 335
Sec. 7. Section 12-62g of the general statutes is repealed and the 336
following is substituted in lieu thereof (Effective July 1, 2020): 337
In conjunction with each municipal revaluation of property in 338
accordance with section 12-62, as amended by this act, each 339
municipality shall increase (1) the amount of the exemption granted 340
pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of 341 Raised Bill No. 470
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section 12-81, and (2) the amount of the exemption that each 342
municipality may allow pursuant to section 12-81f, for such year and for 343
each subsequent assessment year by multiplying the amount of 344
exemption in each of said subdivisions by a multiplier determined by 345
dividing the net taxable grand list for such year of revaluation by the net 346
taxable grand list of the last year prior to such revaluation and rounding 347
off the product to the nearest integer. 348
Sec. 8. Subsection (c) of section 12-55 of the general statutes is 349
repealed and the following is substituted in lieu thereof (Effective October 350
1, 2020): 351
(c) Each notice of assessment increase sent pursuant to this section 352
shall include: (1) The gross valuation, net valuation and any exemption 353
amounts prior to and after such increase; and (2) information describing 354
the manner in which an appeal may be filed with the board of 355
assessment appeals. If a notice of assessment increase affects the value 356
of personal property and the assessor or board of assessors used a 357
methodology to determine such value that differs from the 358
methodology previously used, such notice shall include a statement 359
concerning such change in methodology, which shall indicate the 360
current methodology and the one that the assessor or assessors used for 361
the valuation prior to such increase. Each such notice shall be mailed not 362
earlier than the assessment date and not later than the tenth calendar 363
day immediately following the date on which the assessor or board of 364
assessors signs and attests to the grand list. If any such assessment 365
increase notice is sent later than the time period prescribed in this 366
subsection, such increase shall become effective on the next succeeding 367
grand list. 368
Sec. 9. Section 12-89 of the general statutes is repealed and the 369
following is substituted in lieu thereof (Effective October 1, 2020): 370
(a) The assessor or board of assessors of each town, consolidated 371
town and city or consolidated town and borough shall inspect the 372
statements and applications filed [with it and required by] pursuant to 373 Raised Bill No. 470
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sections 12-81 and 12-87 [from scientific, educational, literary, historical, 374
charitable, agricultural and cemetery organizations, shall] and 375
determine what part, if any, of the property claimed to be exempt [by 376
the organization] shall be in fact exempt. [and] The assessor or board of 377
assessors shall place a valuation upon all such property, if any, as is 378
found to be taxable, provided any property acquired by any tax-exempt 379
organization after the first day of October shall first become exempt on 380
the assessment date next succeeding the date of acquisition. 381
(b) Upon the denial in whole or in part of a statement or application 382
inspected pursuant to subsection (a) of this section, the assessor or board 383
of assessors shall mail a written notice of such denial to the last-known 384
address of the property owner or lessee. Such notice shall be mailed not 385
earlier than the assessment date and not later than the tenth calendar 386
day immediately following the date on which the assessor or board of 387
assessors signs and attests to the grand list pursuant to section 12-55, as 388
amended by this act. Such notice shall include (1) the gross assessed 389
valuation of the property, the amounts of any exemptions granted and 390
the net taxable valuation of the property, and (2) a statement that the 391
owner or lessee may appeal the decision of the assessor or board of 392
assessors pursuant to subsection (c) of this section. 393
(c) Any taxpayer or organization filing a tax-exempt statement or 394
application for exemption, aggrieved at the action of the assessor or 395
board of assessors, may appeal, within the time prescribed by law for 396
such appeals, to the board of assessment appeals. Any such taxpayer or 397
organization claiming to be aggrieved by the action of the board of 398
assessment appeals may, within two months from the time of such 399
action, make application in the nature of an appeal therefrom to the 400
superior court for the judicial district in which such property is situated. 401
Sec. 10. Section 12-117a of the general statutes is repealed and the 402
following is substituted in lieu thereof (Effective October 1, 2020): 403
(a) Any person, including any lessee of real property whose lease has 404
been recorded as provided in section 47-19 and who is bound under the 405 Raised Bill No. 470
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terms of his lease to pay real property taxes, claiming to be aggrieved 406
by the action of the board of tax review or the board of assessment 407
appeals, as the case may be, in any town or city may, within two months 408
from the date of the mailing of notice of such action, make application, 409
in the nature of an appeal therefrom, with respect to the assessment list 410
for the assessment year commencing October 1, 1989, October 1, 1990, 411
October 1, 1991, October 1, 1992, October 1, 1993, October 1, 1994, or 412
October 1, 1995, and with respect to the assessment list for assessment 413
years thereafter, to the superior court for the judicial district in which 414
such town or city is situated, which shall be accompanied by a citation 415
to such town or city to appear before said court. Such citation shall be 416
signed by the same authority and such appeal shall be returnable at the 417
same time and served and returned in the same manner as is required 418
in case of a summons in a civil action. The authority issuing the citation 419
shall take from the applicant a bond or recognizance to such town or 420
city, with surety, to prosecute the application to effect and to comply 421
with and conform to the orders and decrees of the court in the premises. 422
Any such application shall be a preferred case, to be heard, unless good 423
cause appears to the contrary, at the first session, by the court or by a 424
committee appointed by the court. The pendency of such application 425
shall not suspend an action by such town or city to collect not more than 426
seventy-five per cent of the tax so assessed or not more than ninety per 427
cent of such tax with respect to any real property for which the assessed 428
value is five hundred thousand dollars or more, and upon which such 429
appeal is taken. If, during the pendency of such appeal, a new 430
assessment year begins, the applicant may amend his application as to 431
any matter therein, including an appeal for such new year, which is 432
affected by the inception of such new year and such applicant need not 433
appear before the board of tax review or board of assessment appeals, 434
as the case may be, to make such amendment effective. The court shall 435
have power to grant such relief as to justice and equity appertains, upon 436
such terms and in such manner and form as appear equitable, and, if the 437
application appears to have been made without probable cause, may tax 438
double or triple costs, as the case appears to demand; and, upon all such 439
applications, costs may be taxed at the discretion of the court. If the 440 Raised Bill No. 470
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assessment made by the board of tax review or board of assessment 441
appeals, as the case may be, is reduced by said court, the applicant shall 442
be reimbursed by the town or city for any overpayment of taxes, 443
together with interest and any costs awarded by the court, or, at the 444
applicant's option, shall be granted a tax credit for such overpayment, 445
interest and any costs awarded by the court. Upon motion, said court 446
shall, in event of such overpayment, enter judgment in favor of such 447
applicant and against such city or town for the whole amount of such 448
overpayment, less any lien recording fees incurred under sections 7-34a 449
and 12-176, together with interest and any costs awarded by the court. 450
The amount to which the assessment is so reduced shall be the assessed 451
value of such property on the grand lists for succeeding years until the 452
tax assessor finds that the value of the applicant's property has increased 453
or decreased. 454
(b) No person who is compensated on a contingency basis for expert 455
testimony concerning the value of an applicant's property shall testify 456
in any appeal brought pursuant to this section. 457
Sec. 11. Section 12-119 of the general statutes is repealed and the 458
following is substituted in lieu thereof (Effective October 1, 2020): 459
(a) When it is claimed that a tax has been laid on property not taxable 460
in the town or city in whose tax list such property was set, or that a tax 461
laid on property was computed on an assessment which, under all the 462
circumstances, was manifestly excessive and could not have been 463
arrived at except by disregarding the provisions of the statutes for 464
determining the valuation of such property, the owner thereof or any 465
lessee thereof whose lease has been recorded as provided in section 47-466
19 and who is bound under the terms of his lease to pay real property 467
taxes, prior to the payment of such tax, may, in addition to the other 468
remedies provided by law, make application for relief to the superior 469
court for the judicial district in which such town or city is situated. Such 470
application may be made within one year from the date as of which the 471
property was last evaluated for purposes of taxation and shall be served 472
and returned in the same manner as is required in the case of a summons 473 Raised Bill No. 470
LCO No. 3010 16 of 46
in a civil action, and the pendency of such application shall not suspend 474
action upon the tax against the applicant. In all such actions, the 475
Superior Court shall have power to grant such relief upon such terms 476
and in such manner and form as to justice and equity appertains, and 477
costs may be taxed at the discretion of the court. If such assessment is 478
reduced by said court, the applicant shall be reimbursed by the town or 479
city for any overpayment of taxes in accordance with the judgment of 480
said court. 481
(b) No person who is compensated on a contingency basis for expert 482
testimony concerning the value of an applicant's property shall testify 483
in any application for relief brought pursuant to this section. 484
Sec. 12. Section 4-66k of the 2020 supplement to the general statutes 485
is repealed and the following is substituted in lieu thereof (Effective July 486
1, 2020): 487
(a) There is established an account to be known as the "regional 488
planning incentive account" which shall be a separate, nonlapsing 489
account within the General Fund. The account shall contain any moneys 490
required by law to be deposited in the account. Except as provided in 491
subsection [(d)] (e) of this section, moneys [,] in the account shall be 492
expended by the Secretary of the Office of Policy and Management [in 493
accordance with subsection (b) of this section] for the purposes of first 494
providing funding to regional planning organizations in accordance 495
with the provisions of subsections (b), [and] (c) and (d) of this section 496
and then to providing grants under the regional performance incentive 497
program established pursuant to section 4-124s. 498
(b) For the fiscal year ending June 30, 2014, funds from the regional 499
planning incentive account shall be distributed to each regional 500
planning organization, as defined in section 4-124i, revision of 1958, 501
revised to January 1, 2013, in the amount of one hundred twenty-five 502
thousand dollars. Any regional council of governments that is 503
comprised of any two or more regional planning organizations that 504
voluntarily consolidate on or before December 31, 2013, shall receive an 505 Raised Bill No. 470
LCO No. 3010 17 of 46
additional payment in an amount equal to the amount the regional 506
planning organizations would have received if such regional planning 507
organizations had not voluntarily consolidated. 508
(c) [Beginning in] For the fiscal [year] years ending June 30, 2015, [and 509
annually thereafter] to June 30, 2020, inclusive, funds from the regional 510
planning incentive account shall be distributed to each regional council 511
of governments formed pursuant to section 4-124j, in the amount of one 512
hundred twenty-five thousand dollars plus fifty cents per capita, using 513
population information from the most recent federal decennial census. 514
Any regional council of governments that is comprised of any two or 515
more regional planning organizations, as defined in section 4-124i, 516
revision of 1958, revised to January 1, 2013, that voluntarily consolidated 517
on or before December 31, 2013, shall receive a payment in the amount 518
of one hundred twenty-five thousand dollars for each such regional 519
planning organization that voluntarily consolidated on or before said 520
date. 521
(d) For the fiscal year ending June 30, 2021, and annually thereafter, 522
funds from the regional planning incentive account shall be distributed 523
to each regional council of governments formed pursuant to section 4-524
124j, in the amount of one hundred twenty-five thousand dollars plus 525
an additional amount, which shall be based on a formula determined by 526
the secretary. 527
[(d)] (e) There is established a regionalization subaccount within the 528
regional planning incentive account. If the Connecticut Lottery 529
Corporation offers online its existing lottery draw games through the 530
corporation's Internet web site, online service or mobile application, the 531
revenue from such online offering that exceeds an amount equivalent to 532
the costs of the debt-free community college program under section 10a-533
174 shall be deposited in the subaccount, or, if such online offering is not 534
established, the amount provided under subsection (b) of section 364 of 535
public act 19-117 for regionalization initiatives shall be deposited in the 536
subaccount. Moneys in the subaccount shall be expended only for the 537
purposes recommended by the task force established under section 4-538 Raised Bill No. 470
LCO No. 3010 18 of 46
66s. 539
Sec. 13. Section 4-66r of the general statutes is repealed and the 540
following is substituted in lieu thereof (Effective July 1, 2020): 541
(a) For the fiscal [year] years ending June 30, 2018, [and each fiscal 542
year thereafter] and June 30, 2019, each regional council of governments 543
shall, within available appropriations, receive a grant-in-aid to be 544
known as a regional services grant, the amount of which shall be based 545
on a formula to be determined by the Secretary of the Office of Policy 546
and Management. No such council shall receive a grant for the fiscal 547
year ending June 30, 2018, unless the secretary approves a spending plan 548
for such grant moneys submitted by such council to the secretary on or 549
before November 1, 2017. No such council shall receive a grant for the 550
fiscal year ending June 30, 2019, [or any fiscal year thereafter,] unless the 551
secretary approves a spending plan for such grant moneys submitted by 552
such council to the secretary on or before July 1, 2018, and annually 553
thereafter. 554
(b) Notwithstanding the provisions of section 29 of public act 19-117, 555
for the fiscal year ending June 30, 2020, and each fiscal year thereafter, 556
each regional council of governments shall receive a grant-in-aid to be 557
known as a regional services grant, the amount of which shall be 558
determined pursuant to section 4-66k, as amended by this act. No such 559
council shall receive a grant for the fiscal year ending June 30, 2020, or 560
any fiscal year thereafter, unless the secretary approves a spending plan 561
for such grant moneys submitted by such council to the secretary on or 562
before July 1, 2019, and annually thereafter. 563
(c) Each regional council of governments shall use such grant funds 564
for planning purposes and to achieve efficiencies in the delivery of 565
municipal services, without diminishing the quality of such services. On 566
or before October 1, [2018] 2020, and annually thereafter, each regional 567
council of governments shall submit a report, in accordance with section 568
11-4a, to the joint standing committees of the General Assembly having 569
cognizance of matters relating to planning and development and 570 Raised Bill No. 470
LCO No. 3010 19 of 46
finance, revenue and bonding, and to the secretary. Such report shall (1) 571
summarize the expenditure of such grant funds in the prior fiscal year, 572
(2) describe any regional program, project or initiative currently 573
provided or planned by the council, (3) review the performance of any 574
existing regional program, project or initiative relative to its initial goals 575
and objectives, (4) analyze the existing services provided by member 576
municipalities or by the state that, in the opinion of the council, could 577
be more effectively or efficiently provided on a regional basis, and (5) 578
provide recommendations for legislative action concerning potential 579
impediments to the regionalization of services. 580
Sec. 14. Section 4-66l of the general statutes is repealed and the 581
following is substituted in lieu thereof (Effective July 1, 2020): 582
(a) For the purposes of this section: 583
(1) "FY 15 mill rate" means the mill rate a municipality used during 584
the fiscal year ending June 30, 2015; 585
(2) "Mill rate" means, unless otherwise specified, the mill rate a 586
municipality uses to calculate tax bills for motor vehicles; 587
(3) "Municipality" means any town, city, consolidated town and city 588
or consolidated town and borough. "Municipality" includes a district for 589
the purposes of subdivision (1) of subsection (d) of this section; 590
(4) "Municipal spending" means: 591
T1 Municipal
spending for
the fiscal year
prior to the
current fiscal
–
Municipal
spending for
the fiscal year
two years
prior to the
T2
T3
T4
T5
T6
year current year
X 100
= Municipal
spending;
T7 _______________________________
T8
Municipal spending for the fiscal
T9 year two years prior to the Raised Bill No. 470
LCO No. 3010 20 of 46
T10
current year
(5) "Per capita distribution" means: 592
T11
Municipal population
_____________________
X Sales tax revenue = Per capita distribution;
T12
T13
T14 Total state population
(6) "Pro rata distribution" means: 593
T15 Municipal weighted
mill rate
calculation
X Sales tax revenue = Pro rata distribution;
T16
T17 ___________________
T18 Sum of all municipal
weighted mill rate
calculations combined
T19
T20
(7) "Regional council of governments" means any such council 594
organized under the provisions of sections 4-124i to 4-124p, inclusive; 595
(8) "Municipal population" means the number of persons in a 596
municipality according to the most recent estimate of the Department of 597
Public Health; 598
(9) "Total state population" means the number of persons in this state 599
according to the most recent estimate published by the Department of 600
Public Health; 601
(10) "Weighted mill rate" means a municipality's FY 15 mill rate 602
divided by the average of all municipalities' FY 15 mill rate; 603
(11) "Weighted mill rate calculation" means per capita distribution 604
multiplied by a municipality's weighted mill rate; 605 Raised Bill No. 470
LCO No. 3010 21 of 46
(12) "Sales tax revenue" means the moneys in the account remaining 606
for distribution pursuant to subdivision (7) of subsection (b) of this 607
section; 608
(13) "District" means any district, as defined in section 7-324; and 609
(14) "Secretary" means the Secretary of the Office of Policy and 610
Management. 611
(b) There is established an account to be known as the "municipal 612
revenue sharing account" which shall be a separate, nonlapsing account 613
within the General Fund. The account shall contain any moneys 614
required by law to be deposited in the account. The secretary shall set 615
aside and ensure availability of moneys in the account in the following 616
order of priority and shall transfer or disburse such moneys as follows: 617
(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 618
be transferred not later than April fifteenth for the purposes of grants 619
under section 10-262h; 620
(2) For the fiscal year ending June 30, 2018, and each fiscal year 621
thereafter, moneys sufficient to make motor vehicle property tax grants 622
payable to municipalities pursuant to subsection (c) of this section shall 623
be expended not later than August first annually by the secretary; 624
(3) For the fiscal year ending June 30, 2018, and each fiscal year 625
thereafter, moneys sufficient to make the grants payable from the select 626
payment in lieu of taxes grant account established pursuant to section 627
12-18c shall annually be transferred to the select payment in lieu of taxes 628
account in the Office of Policy and Management; 629
(4) For the fiscal years ending June 30, 2018, and June 30, 2019, 630
moneys sufficient to make the municipal revenue sharing grants 631
payable to municipalities pursuant to subdivision (2) of subsection (d) 632
of this section shall be expended not later than October thirty-first 633
annually by the secretary; 634
[(5) For the fiscal year ending June 30, 2018, and each fiscal year 635 Raised Bill No. 470
LCO No. 3010 22 of 46
thereafter, seven million dollars shall be expended for the purposes of 636
the regional services grants pursuant to subsection (e) of this section to 637
the regional councils of governments;] 638
[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 639
thereafter, moneys may be expended for the purpose of supplemental 640
motor vehicle property tax grants pursuant to subsection (c) of this 641
section; and 642
[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 643
thereafter, moneys in the account remaining shall be expended annually 644
by the secretary for the purposes of the municipal revenue sharing 645
grants established pursuant to subsection [(f)] (e) of this section. Any 646
such moneys deposited in the account for municipal revenue sharing 647
grants between October first and June thirtieth shall be distributed to 648
municipalities on the following October first and any such moneys 649
deposited in the account between July first and September thirtieth shall 650
be distributed to municipalities on the following January thirty-first. 651
Any municipality may apply to the Office of Policy and Management 652
on or after July first for early disbursement of a portion of such grant. 653
The Office of Policy and Management may approve such an application 654
if it finds that early disbursement is required in order for a municipality 655
to meet its cash flow needs. No early disbursement approved by said 656
office may be issued later than September thirtieth. 657
(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property 658
tax grants to municipalities that impose mill rates on real property and 659
personal property other than motor vehicles greater than 39 mills or 660
that, when combined with the mill rate of any district located within the 661
municipality, impose mill rates greater than 39 mills, shall be made in 662
an amount equal to the difference between the amount of property taxes 663
levied by the municipality and any district located within the 664
municipality on motor vehicles for the assessment year commencing 665
October 1, 2013, and the amount such levy would have been if the mill 666
rate on motor vehicles for said assessment year was 39 mills. 667 Raised Bill No. 470
LCO No. 3010 23 of 46
(2) For the fiscal year ending June 30, 2020, and each fiscal year 668
thereafter, motor vehicle property tax grants to municipalities that 669
impose mill rates on real property and personal property other than 670
motor vehicles greater than 45 mills or that, when combined with the 671
mill rate of any district located within the municipality, impose mill 672
rates greater than 45 mills, shall be made in an amount equal to the 673
difference between the amount of property taxes levied by the 674
municipality and any district located within the municipality on motor 675
vehicles for the assessment year commencing October 1, 2016, and the 676
amount such levy would have been if the mill rate on motor vehicles for 677
said assessment year was 45 mills. 678
(3) For the fiscal year ending June 30, 2018, any municipality that 679
imposed a mill rate for real and personal property of more than 39 mills 680
during the fiscal year ending June 30, 2017, and effected a revaluation of 681
real property for the 2014 or 2015 assessment year that resulted in an 682
increase of 4 or more mills over the prior mill rate, may apply to the 683
Office of Policy and Management for a supplemental motor vehicle 684
property tax grant. The Office of Policy and Management may approve 685
such an application, within available funds, provided such 686
supplemental grant does not reduce any amount payable to any other 687
municipality. 688
(4) Not later than fifteen calendar days after receiving a property tax 689
grant pursuant to this section, the municipality shall disburse to any 690
district located within the municipality the amount of any such property 691
tax grant that is attributable to the district. 692
(d) (1) For the fiscal year ending June 30, 2017, each municipality shall 693
receive a municipal revenue sharing grant, which shall be payable 694
August 1, 2016, from the Municipal Revenue Sharing Fund established 695
in section 4-66p. The total amount of the grant payable is as follows: 696
T21 Municipality Grant Amount
T22 Andover 66,705 Raised Bill No. 470
LCO No. 3010 24 of 46
T23 Ansonia 605,442
T24 Ashford 87,248
T25 Avon 374,711
T26 Barkhamsted 76,324
T27 Beacon Falls 123,341
T28 Berlin 843,048
T29 Bethany 114,329
T30 Bethel 392,605
T31 Bethlehem 42,762
T32 Bloomfield 438,458
T33 Bolton 106,449
T34 Bozrah 53,783
T35 Branford 570,402
T36 Bridgeport 14,476,283
T37 Bridgewater 15,670
T38 Bristol 1,276,119
T39 Brookfield 343,611
T40 Brooklyn 103,910
T41 Burlington 193,490
T42 Canaan 14,793
T43 Canterbury 58,684
T44 Canton 211,078
T45 Chaplin 48,563
T46 Cheshire 594,084
T47 Chester 57,736
T48 Clinton 268,611
T49 Colchester 330,363
T50 Colebrook 29,694
T51 Columbia 111,276
T52 Cornwall 11,269
T53 Coventry 252,939
T54 Cromwell 288,951
T55 Danbury 2,079,675
T56 Darien 171,485
T57 Deep River 93,525 Raised Bill No. 470
LCO No. 3010 25 of 46
T58 Derby 462,718
T59 Durham 150,019
T60 East Granby 106,222
T61 East Haddam 186,418
T62 East Hampton 263,149
T63 East Hartford 3,877,281
T64 East Haven 593,493
T65 East Lyme 243,736
T66 East Windsor 232,457
T67 Eastford 23,060
T68 Easton 155,216
T69 Ellington 321,722
T70 Enfield 911,974
T71 Essex 74,572
T72 Fairfield 795,318
T73 Farmington 335,287
T74 Franklin 26,309
T75 Glastonbury 754,546
T76 Goshen 30,286
T77 Granby 244,839
T78 Greenwich 366,588
T79 Griswold 243,727
T80 Groton 433,177
T81 Guilford 456,863
T82 Haddam 170,440
T83 Hamden 4,491,337
T84 Hampton 38,070
T85 Hartford 13,908,437
T86 Hartland 27,964
T87 Harwinton 113,987
T88 Hebron 208,666
T89 Kent 26,808
T90 Killingly 351,213
T91 Killingworth 85,270
T92 Lebanon 149,163 Raised Bill No. 470
LCO No. 3010 26 of 46
T93 Ledyard 307,619
T94 Lisbon 45,413
T95 Litchfield 169,828
T96 Lyme 21,862
T97 Madison 372,897
T98 Manchester 1,972,491
T99 Mansfield 525,280
T100 Marlborough 131,065
T101 Meriden 1,315,347
T102 Middlebury 154,299
T103 Middlefield 91,372
T104 Middletown 964,657
T105 Milford 1,880,830
T106 Monroe 404,221
T107 Montville 401,756
T108 Morris 28,110
T109 Naugatuck 2,405,660
T110 New Britain 5,781,991
T111 New Canaan 168,106
T112 New Fairfield 288,278
T113 New Hartford 140,338
T114 New Haven 2,118,290
T115 New London 750,249
T116 New Milford 565,898
T117 Newington 651,000
T118 Newtown 572,949
T119 Norfolk 20,141
T120 North Branford 292,517
T121 North Canaan 66,052
T122 North Haven 487,882
T123 North Stonington 107,832
T124 Norwalk 3,401,590
T125 Norwich 1,309,943
T126 Old Lyme 79,946
T127 Old Saybrook 101,527 Raised Bill No. 470
LCO No. 3010 27 of 46
T128 Orange 284,365
T129 Oxford 171,492
T130 Plainfield 310,350
T131 Plainville 363,176
T132 Plymouth 255,581
T133 Pomfret 54,257
T134 Portland 192,715
T135 Preston 58,934
T136 Prospect 197,097
T137 Putnam 76,399
T138 Redding 189,781
T139 Ridgefield 512,848
T140 Rocky Hill 405,872
T141 Roxbury 15,998
T142 Salem 85,617
T143 Salisbury 20,769
T144 Scotland 36,200
T145 Seymour 343,388
T146 Sharon 19,467
T147 Shelton 706,038
T148 Sherman 39,000
T149 Simsbury 567,460
T150 Somers 141,697
T151 South Windsor 558,715
T152 Southbury 404,731
T153 Southington 889,821
T154 Sprague 89,456
T155 Stafford 243,095
T156 Stamford 2,372,358
T157 Sterling 77,037
T158 Stonington 202,888
T159 Stratford 1,130,316
T160 Suffield 321,763
T161 Thomaston 158,888
T162 Thompson 114,582 Raised Bill No. 470
LCO No. 3010 28 of 46
T163 Tolland 303,971
T164 Torrington 2,435,109
T165 Trumbull 745,325
T166 Union 17,283
T167 Vernon 641,027
T168 Voluntown 33,914
T169 Wallingford 919,984
T170 Warren 11,006
T171 Washington 25,496
T172 Waterbury 13,438,542
T173 Waterford 259,091
T174 Watertown 453,012
T175 West Hartford 1,614,320
T176 West Haven 1,121,850
T177 Westbrook 80,601
T178 Weston 211,384
T179 Westport 262,402
T180 Wethersfield 940,267
T181 Willington 121,568
T182 Wilton 380,234
T183 Winchester 224,447
T184 Windham 513,847
T185 Windsor 593,921
T186 Windsor Locks 256,241
T187 Wolcott 340,859
T188 Woodbridge 247,758
T189 Woodbury 200,175
T190 Woodstock 97,708
T191 Borough of Danielson -
T192 Borough of Litchfield -
T193 Bloomfield, Blue Hills FD 92,961
T194 Enfield Thompsonville FD #2 354,311
T195 Manchester - Eighth Utility District 436,718
T196 Middletown - City Fire 910,442
T197 Middletown So Fire 413,961 Raised Bill No. 470
LCO No. 3010 29 of 46
T198 Norwich CCD 552,565
T199 Norwich TCD 62,849
T200 Simsbury FD 221,536
T201 Plainfield Fire District -
T202 Windham, Special Service District #2 640,000
T203 Windham 1st Taxing District -
T204 Windham First
T205 West Haven First Center (D1) 1,039,843
T206 West Haven: Allingtown FD (D3) 483,505
T207 West Haven: West Shore FD (D2) 654,640
(2) For the fiscal years ending June 30, 2018, and June 30, 2019, each 697
municipality shall receive a municipal sharing grant payable not later 698
than October thirty-first of each year. The total amount of the grant 699
payable is as follows: 700
T208 Municipality Grant Amount
T209 Andover 96,020
T210 Ansonia 643,519
T211 Ashford 125,591
T212 Avon 539,387
T213 Barkhamsted 109,867
T214 Beacon Falls 177,547
T215 Berlin 1,213,548
T216 Bethany 164,574
T217 Bethel 565,146
T218 Bethlehem 61,554
T219 Bloomfield 631,150
T220 Bolton 153,231
T221 Bozrah 77,420
T222 Branford 821,080
T223 Bridgeport 9,758,441
T224 Bridgewater 22,557
T225 Bristol 1,836,944 Raised Bill No. 470
LCO No. 3010 30 of 46
T226 Brookfield 494,620
T227 Brooklyn 149,576
T228 Burlington 278,524
T229 Canaan 21,294
T230 Canterbury 84,475
T231 Canton 303,842
T232 Chaplin 69,906
T233 Cheshire 855,170
T234 Chester 83,109
T235 Clinton 386,660
T236 Colchester 475,551
T237 Colebrook 42,744
T238 Columbia 160,179
T239 Cornwall 16,221
T240 Coventry 364,100
T241 Cromwell 415,938
T242 Danbury 2,993,644
T243 Darien 246,849
T244 Deep River 134,627
T245 Derby 400,912
T246 Durham 215,949
T247 East Granby 152,904
T248 East Haddam 268,344
T249 East Hampton 378,798
T250 East Hartford 2,036,894
T251 East Haven 854,319
T252 East Lyme 350,852
T253 East Windsor 334,616
T254 Eastford 33,194
T255 Easton 223,430
T256 Ellington 463,112
T257 Enfield 1,312,766
T258 Essex 107,345
T259 Fairfield 1,144,842
T260 Farmington 482,637 Raised Bill No. 470
LCO No. 3010 31 of 46
T261 Franklin 37,871
T262 Glastonbury 1,086,151
T263 Goshen 43,596
T264 Granby 352,440
T265 Greenwich 527,695
T266 Griswold 350,840
T267 Groton 623,548
T268 Guilford 657,644
T269 Haddam 245,344
T270 Hamden 2,155,661
T271 Hampton 54,801
T272 Hartford 1,498,643
T273 Hartland 40,254
T274 Harwinton 164,081
T275 Hebron 300,369
T276 Kent 38,590
T277 Killingly 505,562
T278 Killingworth 122,744
T279 Lebanon 214,717
T280 Ledyard 442,811
T281 Lisbon 65,371
T282 Litchfield 244,464
T283 Lyme 31,470
T284 Madison 536,777
T285 Manchester 1,971,540
T286 Mansfield 756,128
T287 Marlborough 188,665
T288 Meriden 1,893,412
T289 Middlebury 222,109
T290 Middlefield 131,529
T291 Middletown 1,388,602
T292 Milford 2,707,412
T293 Monroe 581,867
T294 Montville 578,318
T295 Morris 40,463 Raised Bill No. 470
LCO No. 3010 32 of 46
T296 Naugatuck 1,251,980
T297 New Britain 3,131,893
T298 New Canaan 241,985
T299 New Fairfield 414,970
T300 New Hartford 202,014
T301 New Haven 114,863
T302 New London 917,228
T303 New Milford 814,597
T304 Newington 937,100
T305 Newtown 824,747
T306 Norfolk 28,993
T307 North Branford 421,072
T308 North Canaan 95,081
T309 North Haven 702,295
T310 North Stonington 155,222
T311 Norwalk 4,896,511
T312 Norwich 1,362,971
T313 Old Lyme 115,080
T314 Old Saybrook 146,146
T315 Orange 409,337
T316 Oxford 246,859
T317 Plainfield 446,742
T318 Plainville 522,783
T319 Plymouth 367,902
T320 Pomfret 78,101
T321 Portland 277,409
T322 Preston 84,835
T323 Prospect 283,717
T324 Putnam 109,975
T325 Redding 273,185
T326 Ridgefield 738,233
T327 Rocky Hill 584,244
T328 Roxbury 23,029
T329 Salem 123,244
T330 Salisbury 29,897 Raised Bill No. 470
LCO No. 3010 33 of 46
T331 Scotland 52,109
T332 Seymour 494,298
T333 Sharon 28,022
T334 Shelton 1,016,326
T335 Sherman 56,139
T336 Simsbury 775,368
T337 Somers 203,969
T338 South Windsor 804,258
T339 Southbury 582,601
T340 Southington 1,280,877
T341 Sprague 128,769
T342 Stafford 349,930
T343 Stamford 3,414,955
T344 Sterling 110,893
T345 Stonington 292,053
T346 Stratford 1,627,064
T347 Suffield 463,170
T348 Thomaston 228,716
T349 Thompson 164,939
T350 Tolland 437,559
T351 Torrington 1,133,394
T352 Trumbull 1,072,878
T353 Union 24,878
T354 Vernon 922,743
T355 Voluntown 48,818
T356 Wallingford 1,324,296
T357 Warren 15,842
T358 Washington 36,701
T359 Waterbury 5,595,448
T360 Waterford 372,956
T361 Watertown 652,100
T362 West Hartford 2,075,223
T363 West Haven 1,614,877
T364 Westbrook 116,023
T365 Weston 304,282 Raised Bill No. 470
LCO No. 3010 34 of 46
T366 Westport 377,722
T367 Wethersfield 1,353,493
T368 Willington 174,995
T369 Wilton 547,338
T370 Winchester 323,087
T371 Windham 739,671
T372 Windsor 854,935
T373 Windsor Locks 368,853
T374 Wolcott 490,659
T375 Woodbridge 274,418
T376 Woodbury 288,147
T377 Woodstock 140,648
[(e) For the fiscal year ending June 30, 2017, and each fiscal year 701
thereafter, each regional council of governments shall receive a regional 702
services grant, the amount of which will be based on a formula to be 703
determined by the secretary, except that, for the fiscal year ending June 704
30, 2018, and each fiscal year thereafter, thirty-five per cent of such grant 705
moneys shall be awarded to regional councils of governments for the 706
purpose of assisting regional education service centers in merging their 707
human resource, finance or technology services with such services 708
provided by municipalities within the region. For the fiscal year ending 709
June 30, 2017, three million dollars shall be expended by the secretary 710
from the Municipal Revenue Sharing Fund established in section 4-66p 711
for the purpose of the regional services grant. No such council shall 712
receive a grant for the fiscal year ending June 30, 2018, or any fiscal year 713
thereafter, unless the secretary approves a spending plan for such grant 714
moneys submitted by such council to the secretary on or before July 1, 715
2017, and annually thereafter. The regional councils of governments 716
shall use such grants for planning purposes and to achieve efficiencies 717
in the delivery of municipal services by regionalizing such services, 718
including, but not limited to, region-wide consolidation of such services. 719
Such efficiencies shall not diminish the quality of such services. A 720
unanimous vote of the representatives of such council shall be required 721
for approval of any expenditure from such grant. On or before October 722 Raised Bill No. 470
LCO No. 3010 35 of 46
1, 2017, and biennially thereafter, each such council shall submit a 723
report, in accordance with section 11-4a, to the joint standing 724
committees of the General Assembly having cognizance of matters 725
relating to planning and development and finance, revenue and 726
bonding. Such report shall summarize the expenditure of such grants 727
and provide recommendations concerning the expansion, reduction or 728
modification of such grants.] 729
[(f)] (e) For the fiscal year ending June 30, 2020, and each fiscal year 730
thereafter, each municipality shall receive a municipal revenue sharing 731
grant as follows: 732
(1) (A) A municipality having a mill rate at or above twenty-five shall 733
receive the per capita distribution or pro rata distribution, whichever is 734
higher for such municipality. 735
(B) Such grants shall be increased by a percentage calculated as 736
follows: 737
T378
Sum of per capita distribution amount
T379 for all municipalities having a mill rate
T380 below twenty-five – pro rata distribution
T381
amount for all municipalities
T382
having a mill rate below twenty-five
T383 _______________________________________
T384 Sum of all grants to municipalities
T385
calculated pursuant to subparagraph (A)
T386
of subdivision (1) of this subsection.
(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 738
this subdivision, Hartford shall receive not more than 5.2 per cent of the 739
municipal revenue sharing grants distributed pursuant to this 740
subsection; Bridgeport shall receive not more than 4.5 per cent of the 741
municipal revenue sharing grants distributed pursuant to this 742
subsection; New Haven shall receive not more than 2.0 per cent of the 743 Raised Bill No. 470
LCO No. 3010 36 of 46
municipal revenue sharing grants distributed pursuant to this 744
subsection and Stamford shall receive not more than 2.8 per cent of the 745
equalization grants distributed pursuant to this subsection. Any excess 746
funds remaining after such reductions in payments to Hartford, 747
Bridgeport, New Haven and Stamford shall be distributed to all other 748
municipalities having a mill rate at or above twenty-five on a pro rata 749
basis according to the payment they receive pursuant to this 750
subdivision; and 751
(2) A municipality having a mill rate below twenty-five shall receive 752
the per capita distribution or pro rata distribution, whichever is less for 753
such municipality. 754
(3) For the purposes of this subsection, "mill rate" means the mill rate 755
for real property and personal property other than motor vehicles. 756
[(g)] (f) Except as provided in subsection (c) of this section, a 757
municipality may disburse any municipal revenue sharing grant funds 758
to a district within such municipality. 759
[(h)] (g) (1) Except as provided in subdivision (2) of this subsection, 760
for the fiscal year ending June 30, 2018, and each fiscal year thereafter, 761
the amount of the grant payable to a municipality in any year in 762
accordance with subsection (d) or [(f)] (e) of this section shall be reduced 763
if such municipality increases its adopted budget expenditures for such 764
fiscal year above a cap equal to the amount of adopted budget 765
expenditures authorized for the previous fiscal year by 2.5 per cent or 766
more or the rate of inflation, whichever is greater. Such reduction shall 767
be in an amount equal to fifty cents for every dollar expended over the 768
cap set forth in this subsection. For the purposes of this section, (A) 769
"municipal spending" does not include expenditures for debt service, 770
special education, implementation of court orders or arbitration awards, 771
expenditures associated with a major disaster or emergency declaration 772
by the President of the United States, a disaster emergency declaration 773
issued by the Governor pursuant to chapter 517 or any disbursement 774
made to a district pursuant to subsection (c) or [(g)] (f) of this section, 775 Raised Bill No. 470
LCO No. 3010 37 of 46
budgeting for an audited deficit, nonrecurring grants, capital 776
expenditures or payments on unfunded pension liabilities, (B) "adopted 777
budget expenditures" includes expenditures from a municipality's 778
general fund and expenditures from any nonbudgeted funds, and (C) 779
"capital expenditure" means a nonrecurring capital expenditure of one 780
hundred thousand dollars or more. Each municipality shall annually 781
certify to the secretary, on a form prescribed by said secretary, whether 782
such municipality has exceeded the cap set forth in this subsection and 783
if so the amount by which the cap was exceeded. 784
(2) For the fiscal year ending June 30, 2018, and each fiscal year 785
thereafter, the amount of the grant payable to a municipality in any year 786
in accordance with subsection (d) or [(f)] (e) of this section shall not be 787
reduced in the case of a municipality whose adopted budget 788
expenditures exceed the cap set forth in subdivision (1) of this 789
subsection by an amount proportionate to any increase to its municipal 790
population from the previous fiscal year, as determined by the secretary. 791
[(i)] (h) For the fiscal year ending June 30, 2020, and each fiscal year 792
thereafter, the amount of the grant payable to a municipality in any year 793
in accordance with subsection [(f)] (e) of this section shall be reduced 794
proportionately in the event that the total of such grants in such year 795
exceeds the amount available for such grants in the municipal revenue 796
sharing account established pursuant to subsection (b) of this section. 797
Sec. 15. Subsection (b) of section 16a-31 of the general statutes is 798
repealed and the following is substituted in lieu thereof (Effective July 1, 799
2020): 800
(b) [A] If an action specified in subsection (a) of this section is subject 801
to an early public scoping process pursuant to section 22a-1b, the 802
sponsoring state agency shall request, and the secretary shall provide, 803
an advisory statement commenting on the extent to which [any of the 804
actions specified in subsection (a) of this section] such action conforms 805
to the plan. [and any] Any agency may request, and upon such request 806
the secretary shall provide, such other advisory reports as the state 807 Raised Bill No. 470
LCO No. 3010 38 of 46
agency deems advisable. 808
Sec. 16. Subdivision (4) of subsection (a) of section 7-536 of the general 809
statutes is repealed and the following is substituted in lieu thereof 810
(Effective July 1, 2020): 811
(4) "Local capital improvement project" means a municipal capital 812
expenditure project for any of the following purposes: (A) Road 813
construction, renovation, repair or resurfacing, (B) sidewalk and 814
pavement improvements, (C) construction, renovation, enlargement or 815
repair of sewage treatment plants and sanitary or storm, water or sewer 816
lines, including separation of lines, (D) public building construction 817
other than schools, including renovation, repair, code compliance, 818
energy conservation and fire safety projects, (E) construction, 819
renovation, enlargement or repair of dams, bridges and flood control 820
projects, (F) construction, renovation, enlargement or repair of water 821
treatment or filtration plants and water mains, (G) construction, 822
renovation or enlargement of solid waste facilities, (H) improvements to 823
public parks, (I) the preparation and revision of local capital 824
improvement plans projected for a period of not less than five years and 825
so prepared as to show the general description, need and estimated cost 826
of each individual capital improvement, (J) improvements to emergency 827
communications systems and building security systems, including for 828
schools, (K) public housing projects, including renovations and 829
improvements and energy conservation and the development of 830
additional housing, (L) renovations to or construction of veterans' 831
memorial monuments, (M) thermal imaging systems, (N) bulky waste 832
and landfill projects, (O) the preparation and revision of municipal 833
plans of conservation and development adopted pursuant to section 8-834
23, provided such plans are endorsed by the legislative body of the 835
municipality not more than one hundred eighty days after adoption by 836
the commission, (P) acquisition of automatic external defibrillators, (Q) 837
floodplain management and hazard mitigation activities, (R) on-board 838
oil refining systems consisting of a filtration canister and evaporation 839
canister that remove solid and liquid contaminants from lubricating oil, 840
(S) activities related to the planning of a municipal broadband network, 841 Raised Bill No. 470
LCO No. 3010 39 of 46
provided the speed of the network shall be not less than three hundred 842
eighty-four thousand bits per second, (T) establishment of bikeways and 843
greenways, (U) land acquisition, including for open space, and costs 844
involved in making land available for public uses, (V) acquisition of 845
technology related to implementation of the Department of Education's 846
common core state standards, (W) technology upgrades, including for 847
improvements to expand public access to government information 848
through electronic portals and kiosks, [and] (X) for the fiscal years 849
ending June 30, 2013, and June 30, 2014, acquisition of snow removal 850
equipment, capital expenditures made to improve public safety, and 851
capital expenditures made to facilitate regional cooperation, and (Y) for 852
hazardous tree removal and trimming of nonutility-related hazardous 853
trees, tree limbs and tree branches on municipal property or within a 854
municipal right-of-way. "Local capital improvement project" means 855
only capital expenditures and includes repairs incident to 856
reconstruction and renovation but does not include ordinary repairs 857
and maintenance of an ongoing nature. As used in this subdivision, 858
"floodplain management" and "hazard mitigation" have the same 859
meanings as provided in section 25-68j; 860
Sec. 17. Subsection (d) of section 12-129b of the general statutes is 861
repealed and the following is substituted in lieu thereof (Effective July 1, 862
2020): 863
(d) If any person with respect to whom a claim for tax relief in 864
accordance with this section and section 12-129c has been approved for 865
any assessment year transfers, assigns, grants or otherwise conveys 866
subsequent to the first day of October, but prior to the first day of 867
August in such assessment year the interest in real property to which 868
such claim for tax relief is related, regardless of whether such transfer, 869
assignment, grant or conveyance is voluntary or involuntary, the 870
amount of such tax relief benefit, determined as the amount by which 871
the tax payable without benefit of this section exceeds the tax payable 872
under the provisions of this section, shall be a pro rata portion of the 873
amount otherwise applicable in such assessment year to be determined 874
by a fraction the numerator of which shall be the number of full months 875 Raised Bill No. 470
LCO No. 3010 40 of 46
from the first day of October in such assessment year to the date of such 876
conveyance and the denominator of which shall be twelve. If such 877
conveyance occurs in the month of October the grantor shall be 878
disqualified for such tax relief in such assessment year. The grantee shall 879
be required within a period not exceeding ten days immediately 880
following the date of such conveyance to notify the assessor thereof, or 881
in the absence of such notice, upon determination by the assessor that 882
such transfer, assignment, grant or conveyance has occurred, the 883
assessor shall (1) determine the amount of tax relief benefit to which the 884
grantor is entitled for such assessment year with respect to the interest 885
in real property conveyed and notify the tax collector of the reduced 886
amount of such benefit, and (2) notify the Secretary of the Office of 887
Policy and Management on or before the October first next following 888
the end of the assessment year in which such conveyance occurs of the 889
reduction in such benefit for purposes of a corresponding adjustment in 890
the amount of state payment to the municipality next following as 891
reimbursement for the revenue loss related to such tax relief. On or after 892
December 1, 1989, any municipality which neglects to transmit to the 893
Secretary of the Office of Policy and Management the adjustment as 894
required by this section shall forfeit two hundred fifty dollars to the 895
state, provided said secretary may waive such forfeiture in accordance 896
with procedures and standards adopted by regulation in accordance 897
with chapter 54. Upon receipt of such notice from the assessor, the tax 898
collector shall, if such notice is received after the tax due date in the 899
municipality, within [ten] thirty days thereafter mail or hand a bill to 900
the grantee stating the additional amount of tax due as determined by 901
the assessor or assessors. Such tax shall be due and payable and 902
collectible as other property taxes and subject to the same liens and 903
processes of collection, provided such tax shall be due and payable in 904
an initial or single installment not sooner than thirty days after the date 905
such bill is mailed or handed to the grantee and in equal amounts in any 906
remaining, regular installments as the same are due and payable. 907
Sec. 18. Subsection (i) of section 12-170aa of the 2020 supplement to 908
the general statutes is repealed and the following is substituted in lieu 909 Raised Bill No. 470
LCO No. 3010 41 of 46
thereof (Effective July 1, 2020): 910
(i) If any person with respect to whom a claim for tax reduction in 911
accordance with this section has been approved for any assessment year 912
transfers, assigns, grants or otherwise conveys on or after the first day 913
of October but prior to the first day of August in such assessment year 914
the interest in real property to which such claim for tax credit is related, 915
regardless of whether such transfer, assignment, grant or conveyance is 916
voluntary or involuntary, the amount of such tax credit shall be a pro 917
rata portion of the amount otherwise applicable in such assessment year 918
to be determined by a fraction the numerator of which shall be the 919
number of full months from the first day of October in such assessment 920
year to the date of such conveyance and the denominator of which shall 921
be twelve. If such conveyance occurs in the month of October the 922
grantor shall be disqualified for tax credit in such assessment year. The 923
grantee shall be required within a period not exceeding ten days 924
immediately following the date of such conveyance to notify the 925
assessor thereof, or in the absence of such notice, upon determination 926
by the assessor that such transfer, assignment, grant or conveyance has 927
occurred, the assessor shall (1) determine the amount of tax reduction to 928
which the grantor is entitled for such assessment year with respect to 929
the interest in real property conveyed and notify the tax collector of the 930
reduced amount of tax reduction applicable to such interest, and (2) 931
notify the Secretary of the Office of Policy and Management on or before 932
the October first immediately following the end of the assessment year 933
in which such conveyance occurs of the reduction in such tax reduction 934
for purposes of a corresponding adjustment in the amount of state 935
payment to the municipality next following as reimbursement for the 936
revenue loss related to such tax reductions. On or after December 1, 937
1987, any municipality which neglects to transmit to the Secretary of the 938
Office of Policy and Management the claim as required by this section 939
shall forfeit two hundred fifty dollars to the state provided the secretary 940
may waive such forfeiture in accordance with procedures and standards 941
established by regulations adopted in accordance with chapter 54. Upon 942
receipt of such notice from the assessor, the tax collector shall, if such 943 Raised Bill No. 470
LCO No. 3010 42 of 46
notice is received after the tax due date in the municipality, within [ten] 944
thirty days thereafter mail or hand a bill to the grantee stating the 945
additional amount of tax due as determined by the assessor. Such tax 946
shall be due and payable and collectible as other property taxes and 947
subject to the same liens and processes of collection, provided such tax 948
shall be due and payable in an initial or single installment not sooner 949
than thirty days after the date such bill is mailed or handed to the 950
grantee and in equal amounts in any remaining, regular installments as 951
the same are due and payable. 952
Sec. 19. Section 12-129 of the general statutes is repealed and the 953
following is substituted in lieu thereof (Effective October 1, 2020): 954
Any person, firm or corporation who pays any property tax in excess 955
of the principal of such tax as entered in the rate book of the tax collector 956
and covered by his warrant therein, or in excess of the legal interest, 957
penalty or fees pertaining to such tax, or who pays a tax from which the 958
payor is by statute exempt and entitled to an abatement, or who, by 959
reason of a clerical error on the part of the assessor or board of 960
assessment appeals, pays a tax in excess of that which should have been 961
assessed against his property, or who is entitled to a refund because of 962
the issuance of a certificate of correction, may make application in 963
writing to the collector of taxes for the refund of such amount. Such 964
application shall be delivered or postmarked by the later of (1) three 965
years from the date such tax was due, (2) such extended deadline as the 966
municipality may, by ordinance, establish, or (3) ninety days after the 967
deletion of any item of tax assessment by a final court order or pursuant 968
to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 969
section 12-57, as amended by this act, or section 12-113. Such application 970
shall contain a recital of the facts and shall state the amount of the refund 971
requested. The collector shall, after examination of such application, 972
refer the same, with his recommendations thereon, to the board of 973
selectmen in a town or to the corresponding authority in any other 974
municipality, and shall certify to the amount of refund, if any, to which 975
the applicant is entitled. The existence of another tax delinquency or 976
other debt owed by the same person, firm or corporation shall be 977 Raised Bill No. 470
LCO No. 3010 43 of 46
sufficient grounds for denying the application. Upon such denial, any 978
overpayment shall be applied to such delinquency or other debt. Upon 979
receipt of such application and certification, the selectmen or such other 980
authority shall draw an order upon the treasurer in favor of such 981
applicant for the amount of refund so certified. Any action taken by such 982
selectmen or such other authority shall be a matter of record, and the tax 983
collector shall be notified in writing of such action. Upon receipt of 984
notice of such action, the collector shall make in his rate book a notation 985
which will date, describe and identify each such transaction. Each tax 986
collector shall, at the end of each fiscal year, prepare a statement 987
showing the amount of each such refund, to whom made and the reason 988
therefor. Such statement shall be published in the annual report of the 989
municipality or filed in the town clerk's office within sixty days of the 990
end of the fiscal year. Any payment for which no timely application is 991
made or granted under this section shall permanently remain the 992
property of the municipality. Nothing in this section shall be construed 993
to allow a refund based upon an error of judgment by the assessors. 994
Notwithstanding the provisions of this section, the legislative body of a 995
municipality may, by ordinance, authorize the tax collector to retain 996
payments in excess of the amount due provided the amount of the 997
excess payment is less than five dollars. 998
Sec. 20. Subsection (b) of section 12-57 of the general statutes is 999
repealed and the following is substituted in lieu thereof (Effective October 1000
1, 2020): 1001
(b) When it has been determined by the assessors of a municipality, 1002
at any time, that a motor vehicle registered with the Department of 1003
Motor Vehicles has been assessed when it should not have been, the 1004
assessors shall issue a certificate of correction removing such vehicle 1005
from the list of the person who was assessed in error, and, if such vehicle 1006
should have been subject to taxation for the same taxing period on the 1007
grand list of another municipality in this state, the assessors shall 1008
promptly notify, in writing, the assessors of the municipality where the 1009
vehicle should be properly assessed and taxed, and the assessors of such 1010
municipality shall assess such vehicle and shall thereupon issue a 1011 Raised Bill No. 470
LCO No. 3010 44 of 46
certificate of correction adding such vehicle to the list of the person 1012
owning such vehicle, and the tax thereon shall be levied and collected 1013
by the tax collector. Upon the issuance of a certificate of correction, any 1014
person taxed in error may make application in writing to the collector 1015
of taxes for the refund of the erroneously collected amount pursuant to 1016
section 12-129, as amended by this act. 1017
Sec. 21. Subsection (e) of section 12-81a of the general statutes is 1018
repealed and the following is substituted in lieu thereof (Effective July 1, 1019
2020): 1020
(e) Upon receipt of such notice from the assessor, the tax collector of 1021
the town shall, if such notice is received after the normal billing date, 1022
within [ten] thirty days thereafter mail or hand a bill to the purchaser 1023
based upon an amount prorated by the assessor. Such tax shall be due 1024
and payable and collectible as other municipal taxes and subject to the 1025
same liens and processes of collection; provided such tax shall be due 1026
and payable in an initial or single installment due and payable not 1027
sooner than thirty days after the date such bill is mailed or handed to 1028
the purchaser, and in any remaining, regular installments, as the same 1029
are due and payable, and the several installments of a tax so due and 1030
payable shall be equal. 1031
Sec. 22. Section 12-128 of the general statutes is repealed and the 1032
following is substituted in lieu thereof (Effective October 1, 2020): 1033
The amount of any tax which has been collected erroneously from 1034
any person who has served in the Army, Navy, Marine Corps, Coast 1035
Guard or Air Force of the United States, or from his relative, as specified 1036
in section 12-81, may be recovered from the municipality to which the 1037
same has been paid at any time within six years from the date of such 1038
payment upon presentation of a claim therefor to the [collector of taxes] 1039
assessor. The [collector] assessor shall examine such claim and, upon 1040
finding the claimant entitled thereto, shall [certify to that effect to the 1041
selectmen of such town or other proper official of such municipality. 1042
Upon receipt of such certification, the selectmen or other proper official 1043 Raised Bill No. 470
LCO No. 3010 45 of 46
shall draw an order upon the treasurer in favor of such claimant for the 1044
amount, without interest, to which such claimant is entitled] issue a 1045
certificate of correction. Upon the issuance of a certificate of correction, 1046
any person taxed in error may make application in writing to the 1047
collector of taxes for the refund of the erroneously taxed amount. Such 1048
application shall contain a recital of the facts and the amount of the 1049
refund requested. The collector shall, after examination of such 1050
application, refer the same, with the collector's recommendations 1051
thereon, to the board of selectmen in a town or the corresponding 1052
authority in any other municipality and certify to the amount of refund, 1053
without interest, to which the person is entitled. Any payment for which 1054
no timely application is made or granted under this section shall be the 1055
property of the municipality. 1056
Sec. 23. Sections 7-148dd, 12-63i and 12-63j of the general statutes are 1057
repealed. (Effective July 1, 2020) 1058
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2020 12-81g(b)
Sec. 2 October 1, 2020, and
applicable to assessment
years commencing on or
after October 1, 2020
12-81cc
Sec. 3 July 1, 2020 12-170e(a)(2)
Sec. 4 July 1, 2020 7-325(c) and (d)
Sec. 5 July 1, 2020 19a-308(a)
Sec. 6 July 1, 2020, and
applicable to assessment
years commencing on or
after October 1, 2021
12-62
Sec. 7 July 1, 2020 12-62g
Sec. 8 October 1, 2020 12-55(c)
Sec. 9 October 1, 2020 12-89
Sec. 10 October 1, 2020 12-117a
Sec. 11 October 1, 2020 12-119
Sec. 12 July 1, 2020 4-66k
Sec. 13 July 1, 2020 4-66r Raised Bill No. 470
LCO No. 3010 46 of 46
Sec. 14 July 1, 2020 4-66l
Sec. 15 July 1, 2020 16a-31(b)
Sec. 16 July 1, 2020 7-536(a)(4)
Sec. 17 July 1, 2020 12-129b(d)
Sec. 18 July 1, 2020 12-170aa(i)
Sec. 19 October 1, 2020 12-129
Sec. 20 October 1, 2020 12-57(b)
Sec. 21 July 1, 2020 12-81a(e)
Sec. 22 October 1, 2020 12-128
Sec. 23 July 1, 2020 Repealer section
Statement of Purpose:
To implement the recommendations of the Office of Policy and
Management concerning property tax exemptions, special taxing
districts, neglected cemeteries, revaluation of real property, property tax
assessment and appeals, regional services grants, application of the state
plan for conservation and development, local capital improvement
projects, tax overpayment refunds and tax collection.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]